Учет затрат на производство и калькуляция cебестоимости продукции [Articol]
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CEP USM
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This article examines the essence and content of managerial accounting at the current stage of development. Also, author analyzed all the managerial technics and methods that company is using for calculating the cost of the products. In this article are indicated some specific moments of the technological process that have influence on organization of managerial accounting. It was stated the importance of being able to take right decisions.
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ТУХАРЬ, Валерия. Учет затрат на производство и калькуляция cебестоимости продукции. In: Analele ştiinţifice ale USM. Științe ale naturii și exacte. Științe economice. 15 septembrie 2020, Chișinău. Chișinău, Republica Moldova: Centrul Editorial-Poligrafic al USM, 2020, pp. 207-211. ISBN 978-9975-152-26-6.